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Board of Finance · State Agencies

Debt Write-Off Requests

State agencies requesting approval to write off bad debt must document collection efforts and submit the Board of Finance request form.

Collection First

Obligation Recovery Center referral requirement

Debt generally must be referred before a write-off request

The Board will not consider a request to write off bad debt unless the debt was first referred to the Obligation Recovery Center, or the agency provides sufficient documentation explaining why the debt should not be referred.

If the Board determines that the documentation is insufficient, it may require the debt to be referred to the Obligation Recovery Center for collection.

Before Submission

Required documents

  • Debt Write-Off Request Form (PDF) with the required documentation attached.
  • If the write-off includes more than 25 requests, include an Excel spreadsheet summarizing all requests, dates, and amounts.
  • If the debt was not referred to the Obligation Recovery Center, include documentation explaining why.